Jonathan B. Taylor

Why beggar thy Indian neighbor? The case for tribal primacy in taxation in Indian country

Producer
Native Nations Institute
Year

The law governing taxation in Indian country is a mess. The accretion of common law precedents and the general tendency of states to assert primacy over the taxation of non-Indians create absurd outcomes. This article makes the case three ways. The argument based on the law shows that particularized, fact-specific precedents create a thicket of rulings that impede business development. The argument based on facts shows that these impediments to economic development harm not only tribal economies, but state and local economies, too. And the argument based on just claims testifies to the fact that the current arrangement could hardly have emerged from the actions of willing and informed governments operating in good faith. To borrow from Adam Smith, states beggar their Indian neighbors, seeking fiscal gain to the tribes’ detriment and, ultimately, their own. We conclude by recommending actions to bring fairness and certainty to the law governing taxation in Indian country.

Native Nations
Resource Type
Citation

Croman, K. S., & Taylor, J. B. (2016). Why beggar thy Indian neighbor? The case for tribal primacy in taxation in Indian countryJoint Occasional Papers on Native Affairs (JOPNA) (JOPNA 2016-1). Tucson, AZ and Cambridge, MA: Native Nations Institute and Harvard Project on American Indian Economic Development.

Social and Economic Consequences of Indian Gaming in Oklahoma

Year

Much has been written in the mainstream press about Indian gaming and its impact on Indian and non-Indian communities. The debate, however, tends to be focused on Class III or “casino-style” gaming. The effects of Class II gaming have largely been overlooked by the press and, unfortunately, by the research community as well. Notwithstanding their second-class status in the research, Class II gambling ventures have the potential to bring substantial change to the Indian communities that develop them. In this study of Class II gaming operations in Oklahoma we find that tribal governments are translating revenues and employment opportunities derived from Class II gaming operations into positive social investment. This change is reflected in quality- of-life improvements within both the tribal communities themselves and in surrounding non-tribal communities. Moreover, Class II operations have a net positive impact on the Oklahoma economy by virtue of their demonstrated ability to attract out-of-state customers to depressed regions of Oklahoma. The tribes’ successes offer a striking example of the principal intent of gaming operations, namely socioeconomic self- determination for tribes.

Native Nations
Resource Type
Citation

Grant II, Kenneth W., Katherine A. Spilde, Jonathan B. Taylor. "Social and Economic Consequences of Indian Gaming in Oklahoma". Joint Occasional Papers on Native Affairs No. 2003-04. The Harvard Project on American Indian Economic Development, Native Nations Institute for Leadership, Management, and Policy, Harvard University. Cambridge, Massachusetts. 2003. JOPNA.

Determinantes del Éxito del desarrollo En las Naciones nativas de los Estados Unidos (Spanish)

Year

The poverty of indigenous North Americans, especially those living on reservations, has concerned Indian and federal policymakers for more than a century. After the treaty making phase and the establishment of the reservation system, federal policies to address Native poverty vacillated between cultural assimilation, forced urbanization, and asset privatization, on the one hand, and governmental reorganization, natural resource exploitation, and welfare assistance, on the other.

Recently, however, many resurgent Native nations have created economic growth and accompanying political and social development in their homelands. Despite the difficult road ahead, Native nations in the United States have found successful approaches, and their fortunes have never looked better. 

Resource Type
Citation

Taylor, Jonathan B. "Determinants of Development Success in the Native Nations of the United States." The Harvard Project for American Indian Economic Development, Native Nations Institute for Leadership, Management, and Policy, The University of Arizona. Tucson, Arizona. 2008. Introduction.

Determinantes de sucesso no desenvolvimentodas nacoes Indígenas dos Estados Unidos (Portuguese)

Year

The poverty of indigenous North Americans, especially those living on reservations, has concerned Indian and federal policymakers for more than a century. After the treaty making phase and the establishment of the reservation system, federal policies to address Native poverty vacillated between cultural assimilation, forced urbanization, and asset privatization, on the one hand, and governmental reorganization, natural resource exploitation, and welfare assistance, on the other.

Recently, however, many resurgent Native nations have created economic growth and accompanying political and social development in their homelands. Despite the difficult road ahead, Native nations in the United States have found successful approaches, and their fortunes have never looked better. 

Resource Type
Citation

Taylor, Jonathan B. "Determinants of Development Success in the Native Nations of the United States." The Harvard Project on American Indian Economic Development, Native Nations Institute for Leadership, Management, and Policy, The University of Arizona. Tucson, Arizona. 2008. Introduction

Bitsi' Yishtlizhii Dine'é Binaaish Binahji' Yéego Bee Bidziilgo Deiíl­yeedígíí­

Year

The poverty of Indigenous North Americans, especially those living on reservations, has concerned Indian and federal policymakers for more than a century. After the treaty-making phase and the establishment of the reservation system, federal policies to address Native poverty vacillated between cultural assimilation, forced urbanization, and asset privatization, on the one hand, and governmental reorganization, natural resource exploitation, and welfare assistance, on the other.

Recently, however, many resurgent Native nations have created economic growth and accompanying political and social development in their homelands. Despite the difficult road ahead, Native nations in the United States have found successful approaches, and their fortunes have never looked better. 

Resource Type
Citation

Taylor, Jonathan B. "Determinants of Development Success in the Native Nations of the United States." The Harvard Project on American Indian Economic Development, Native Nations Institute for Leadership, Management, and Policy, The University of Arizona. Tucson, Arizona. 2008. Introduction.

Determinants of Development Success in the Native Nations of the United States (English)

Year

The poverty of indigenous North Americans, especially those living on reservations, has concerned Indian and federal policymakers for more than a century. After the treaty making phase and the establishment of the reservation system, federal policies to address Native poverty vacillated between cultural assimilation, forced urbanization, and asset privatization, on the one hand, and governmental reorganization, natural resource exploitation, and welfare assistance, on the other.

Recently, however, many resurgent Native nations have created economic growth and accompanying political and social development in their homelands. Despite the difficult road ahead, Native nations in the United States have found successful approaches, and their fortunes have never looked better. 

Resource Type
Citation

Taylor, Jonathan B. "Determinants of Development Success in the Native Nations of the United States." The Harvard Project for American Indian Economic Development, Native Nations Institute for Leadership, Management, and Policy, The University of Arizona. Tucson, Arizona. 2008. Introduction.

Good Native Governance Break Out 2: Indian Gaming in California

Producer
UCLA School of Law
Year

UCLA School of Law "Good Native Governance" conference presenters, panelists and participants Jonathan Taylor, Victor Rocha, and Alexander Tallchief Skibine discuss gaming and its impact for Native nations in California. Mr. Taylor provides a summary of data collection illustrating change in California Native communities from 1990 to the present. Victor addresses the status of online Indian gaming in California. Dr. Skibine talks about how California court can resolve upcoming issues relating to internet gaming. 

This video resource is featured on the Indigenous Governance Database with the permission of the UCLA American Indian Studies Center.

Citation

Taylor, Jonathan. "Indian Gaming in California." Good Native Governance: Innovative Research in Law, Education, and Economic Development Conference. University of California Los Angeles School of Law, University of California Los Angeles, Los Angeles, California, March 7, 2014. Presentation.

Rocha, Victor. "Indian Gaming in California." Good Native Governance: Innovative Research in Law, Education, and Economic Development Conference. University of California Los Angeles School of Law, University of California Los Angeles, Los Angeles, California, March 7, 2014. Presentation.

Skibine, Alexander Tallchief. "Indian Gaming in California." Good Native Governance: Innovative Research in Law, Education, and Economic Development Conference. University of California Los Angeles School of Law, University of California Los Angeles, Los Angeles, California, March 7, 2014. Presentation.

Social and Economic Change on American Indian Reservations: A Databook of the US Censuses and the American Community Survey 1990-2010

Year

The fortunes of Indians on reservations continue to lag those of other racial and ethnic groups tracked by the census in the United States. The per capita income of Indians on reservations, for example, has been less than half the US average, consistently falling far below that of Hispanics, African Americans, Asian Americans, and Indians living elsewhere. Nonetheless, in recent decades, tribes have made progress in income growth and other measures. This databook–research made possible with funding from the Sycuan Institute on Tribal Gaming–documents how and where change has taken place.

Citation

Akee, Randall K.Q. and Jonathan B. Taylor. Social and Economic Change on American Indian Reservations: A Databook of the US Censuses and the American Community Survey 1990 — 2010. The Taylor Policy Group, Inc. Sarasota, Florida. May 15, 2014. Paper. (https://static1.squarespace.com/static...AkeeTaylorUSDatabook2014-05-15.pdf, accessed November 12, 2023)

The Economic and Fiscal Impacts of Indian Tribes in Washington

Year

The economies of Washington’s Indian reservations have grown over the last half-decade, and despite some complaints to the contrary, Washington taxpayers have little to fear and much to gain from American Indian economic development. The evidence points to strong net benefits for Indians and non-Indians alike...

Resource Type
Citation

Taylor, Jonathan B. "The Economic and Fiscal Impacts of Indian Tribes in Washington." Washington Indian Gaming Association. Olympia, Washington. 2012. Paper. (https://www.washingtonindiangaming.org/wp-content/uploads/2018/04/wigaeconseptupt3.pdf, accessed February 12, 2024)

What Determines Indian Economic Success? Evidence from Tribal and Individual Indian Enterprises

Year

Prior analysis of American Indian nations’ unemployment, poverty, and growth rates indicates that poverty in Indian Country is a problem of institutions—particularly political institutions—not a problem of economics per se. Using unique data on Indian-owned enterprises, this paper sheds light on one of the core institutions of enterprise success—corporate governance. Indian enterprises that are subject to undue political influence—especially the influence of elected officials who serve as members of enterprise boards— frequently fail to thrive. Thus, enterprises without politically insulated corporate governance cannot generate ongoing profits for reinvesting in the community or for sustaining employment growth. Nonetheless, institutional means of separating business from politics are readily available—even for Indian nations committed to tribal ownership of significant portions of their economies...

Resource Type
Citation

Jorgensen, Miriam and Jonathan Taylor. "What Determines Indian Economic Success? Evidence from Tribal and Individual Indian Enterprises." The Harvard Project on American Indian Economic Development, Wiener Center for Social Policy,  John F. Kennedy School of Government. Harvard University. Cambridge, MA. June 2000. Paper. (http://www.hpaied.org/sites/default/files/publications/WhatDeterminesIndianEconomicSuccess.pdf, accessed August 26, 2013)